Shloka 25
Adhyāya 64: Dāna-prakāra—Suvarṇa, Pānīya-dāna, Ghṛta-dāna, and Upakaraṇa-dāna
Utility Gifts
वृद्धबालधन रक्ष्यमन्धस्य कृपणस्य च । न खाततपूर्व कुर्वीत न रुदन्ती धनं हरेत्
bhīṣma uvāca | vṛddhabāladhanaṁ rakṣyam andhasya kṛpaṇasya ca | na khātataḥ pūrvaṁ kurvīta na rudantī dhanaṁ haret |
毗湿摩说：国王应当护持老人、孩童、盲者与贫困者的财物。遇到旱灾，百姓掘井求水、勉力灌溉，才勉强收得些许口粮以维生，国王不应向他们加派征敛；也不可夺取那在困厄中哭泣的妇人的财产。君主的赋税收入，绝不可建立在掠夺无助之人，或趁灾祸已将人压垮之时再行剥削之上。
भीष्म उवाच
Educational Q&A
A ruler’s duty is protective, not predatory: he must safeguard the property of the vulnerable (elderly, children, blind, destitute) and refrain from extracting revenue from those suffering calamity—especially those barely surviving drought or a woman in distress.
In Bhishma’s instruction on kingship (rājadharma) during the Anushasana Parva, he lays down specific limits on royal taxation and appropriation, emphasizing compassion and justice toward subjects facing hardship.